Even a few hours a week must be declared via CESU in France. Pay, contract and the 50% tax credit explained for occasional domestic work.

Hiring a cleaner a few hours a week in France: what the law says

Even a few hours a week is employment: CESU declaration, contract and the 50% tax credit.

Quick answer: even for a few hours a week you are a private employer and must declare the worker via CESU, pay at least the SMIC and pay contributions. The 50% tax credit applies to occasional work too — and a written contract becomes mandatory above 8 hours a week or 4 consecutive weeks.

Declare, even for a few hours

There is no threshold below which cash-in-hand is allowed. From the first hour, the job is declared via CESU; URSSAF calculates the contributions and issues the payslip.

Contract and pay

  • Pay ≥ SMIC (€12.31 gross) / collective minimum.
  • A written contract is mandatory above 8 h/week or 4 consecutive weeks.
  • For occasional work, a 10% holiday indemnity may be added.

The tax credit still applies

Even a few hours qualify for the 50% tax credit (immediate advance via CESU+). Size the real cost:

Official sources

Conclusion

Few hours doesn't mean off the books: declare via CESU, respect the SMIC, and the tax credit halves the bill.

See also

📋 FAQ Section will appear here

FAQ

Do I need to declare just 2 hours a week?

Yes. From the first hour the job must be declared via CESU — there is no threshold below which undeclared payment is allowed.

Is a written contract mandatory?

It becomes mandatory above 8 hours a week or 4 consecutive weeks; below that it is still strongly recommended.

Does the tax credit apply to occasional work?

Yes, the 50% tax credit applies too, and the immediate advance via CESU+ deducts it in real time.